Europe
Armenia
Ministry of Economy of the Republic of Armenia (licensing authority) with the State Revenue Committee acting as supervisory authority
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
MixedBingo
RegulatedKey Legislation
- Law on Regulation of Gambling Activity (HO-263-N), in force from 1 January 2025
- Law on Games of Chance, Internet Games of Chance and Casinos (HO-1-N)
- Law on Lotteries (HO-3-N)
- 2026 amendments on player protection, unlicensed-site blocking and payment restrictions (in force from 1 January 2027)
Online Gambling
Allowed
- Licensed online casino games (internet winning games)
- Online sports betting / bookmaking
- Land-based lottery sales via authorised channels
Prohibited
- Electronic (fully online) lotteries
- Unlicensed online gambling operators
- Advertising of unlicensed operators
- Access for socially vulnerable groups (social-benefit recipients, pensioners, over-indebted persons) from 2027
Taxation
Corporate income tax18%
Turnover tax (from Jul 2025)10%
Annual online gaming/lottery licence fee~AMD 600 million
VATExempt
License validity: Issued by the Ministry of Economy; subject to annual fee renewal and central monitoring-system connection
Land-Based Gambling
Allowed
- Land-based casinos in designated resort zones (Tsakhkadzor, Jermuk, Sevan, Meghri) and approved free economic zones
- Bookmaker offices and totalizator betting points
- Land-based lottery draws and ticket sales
- Slot/gaming halls under a winning-games licence
Prohibited
- Casinos outside designated zones
- Unlicensed gambling venues
Taxation
Corporate income tax18%
Turnover tax (from Jul 2025)10%
Annual casino licence fee (location-dependent)AMD 35 million – AMD 180 billion
Bookmaker activity licence fee~AMD 600 million
License validity: Issued by the Ministry of Economy; location-restricted, minimum venue size requirements apply
Regulation data is editorial and for information only — not legal advice.
